Section 12(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(2)Subject to such rules or procedure as may be prescribed, the appellate authority, in disposing of any appeal under Sub-section (1) may-(a)confirm, reduce, enhance or annual the assessment or penalty, if any, or both; or(b)set aside the assessment of penalty, if any, or both and direct the assessing authority to pass a fresh order after such further inquiry as may be directed.
